Web Content Analysis of <scp>CSR</scp> and <scp>CS</scp> Disclosures in Green Star‐Certified Hotels in Antalya

ABSTRACT This study investigates how corporate social responsibility (CSR) and corporate sustainability (CS) are communicated by Green Star‐certified hotels in Türkiye. A total of 162 five‐star hotels in Antalya were screened through their official websites. Among them, only 13 hotels, representing approximately 8% of the total, disclosed CSR and/or CS‐related information; therefore, the analysis is limited to these hotels. Using qualitative content analysis, disclosures were categorized into social, environmental, and economic dimensions. Findings reveal that environmental disclosures, particularly those related to waste and energy management, were most frequent, while economic disclosures were scarce. The study contributes to theory by extending ethical perspectives with legitimacy, institutional, stakeholder, and signaling frameworks. From a managerial perspective, the paper recommends adopting GRI‐aligned reporting templates, updating website content regularly, and standardizing disclosure of key social and community metrics. Limitations include the small sample size, reliance solely on web content, single time‐point analysis, restriction to Turkish data, and the absence of inter‐coder reliability.